9911796707
TMI Blog2024 (2) TMI 802X X X X Extracts X X X X X X X X Extracts X X X X ..... THAT:- A perusal of the show cause notice shows that the Department has given specific details of alleged under declaration of output tax, excess claim Input Tax Credit [ITC], under declaration of ineligible ITC and ITC claim from cancelled dealers, return defaulters and tax non-payers. To the said show cause notice, a detailed reply dated 18.10.2023 along with Form GST DRC-06 dated 19.10.2023 was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter is remitted to the Proper Officer for re-adjudication - Petition allowed by way of remand. - HON BLE MR. JUSTICE SANJEEV SACHDEVA AND HON'BLE MR. JUSTICE RAVINDER DUDEJA Advocates who appeared in this case: For the Petitioner: Mr. Joseph Kodianthara, Senior Advocate with Mr. V. Shyamohan, Ms. Eshita Baruah, Mr. Abraham Joseph Markos and Ms. Tissy Annie Thomas, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n support of his reply . 3. Issue notice. Notice is accepted by learned counsel for respondent. 4. With the consent of learned counsel for parties, petition is taken up for final disposal. 5. A perusal of the show cause notice shows that the Department has given specific details of alleged under declaration of output tax, excess claim Input Tax Credit [ ITC ], under declaration of ineligi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner, however, the record does not reflect that any such opportunity was given to the petitioner to clarify its reply or furnish further documents/details. 8. We note that hearing was fixed on 07.11.2023, which was prior to the reply furnished by the petitioner. Further, petitioner was not provided with an adequate opportunity to defend the show cause notice by way of hearing. 9. In vie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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